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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

TDS u/s 194I or 194C - use of lounge premises paid by the ...

Case Laws     Income Tax

May 2, 2019

TDS u/s 194I or 194C - use of lounge premises paid by the assessee - The assessee did not have exclusive use to the lounge for its customers - The customers of other Airlines of specified categories, would be allowed to use all such facilities - do not see element of rent - No TDS u/s 80I

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